Assessment order is invalid if notice not served to assessee: ITAT Mumbai

Anidhi Impex Pvt. Ltd. v. ITO (ITAT Mumbai) INTRODUCTION  On August 27, 2013, the AO served notice under section 143(2) on a specific individual who worked part-time for the assessee till March 31, 2011. After the deadline for the original notice had passed, the AO once more sent notices to the directors in accordance with section 143(2). The Tribunal noted that the assessee had provided an affidavit from the part-time employee stating that the said individual had declined to accept the notice (as he was no longer involved with the assessee) and that he was unable to convey the notice to the ...